HANUMAN PRASAD SHARMA Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Dr. Ashok K. Saraf, learned counsel for the petitioner and Mr. Mahanta, learned Additional Senior Government Advocate.

(2.) THE petitioner is a dealer in food articles, registered dealer under the Assam Finance (Sales Tax) Act, 1956. Pulse and Mustard Oil were made taxable by an amendment of Assam Finance (Sales Tax) Act, 1956 with effect from July 30, 1992 but such tax was withdrawn from the same date by Assam Ordinance III of 1993 dated June 28, 1993. The petitioner submitted his return for the period ending September 30, 1992, March 31, 1993 and June 30, 1993. The petitioner deposited tax on these two items, i. e. , mustard oil and pulse. The petitioner, now, therefore, filed a prayer for refunding the tax deposited by him. The petitioner, subsequently filed revision before the Commissioner of Taxes, Assam, Guwahati, and the revisionary authority held that no tax was leviable on the said items and directed the Superintendent of Taxes to revise the order showing pulses and mustard oil as non-taxable. However, the revisionary authority rejected the prayer for refund of the money, stating that although, items were non-taxable, the petitioner has deposited the tax, same cannot be refunded now and may be taken as forfeited to Government. The impugned order was passed on August 6, 1997.

(3.) IN the impugned judgment, the authority has referred to the decision of this Court in the case of Hitendra Nath Goswami v. State of Assam [1994] 92 STC 23. Upon hearing the learned counsel for both sides and upon perusal of the materials on record, this writ petition is disposed of with a direction to the respondent, i. e. , Additional Commissioner of Taxes, Assam and Superintendent of Taxes, Silchar, to consider the petitioner's case in the light of the order dated June 20, 1997. The assessing authority shall pass necessary order in accordance with rules and regulations within a period of two months. Petition disposed of accordingly.